 |
| Russian | English |
| процедура финансового лизинга | capital lease method |
| финансовый лизинг | capital lease (A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset, but also some share of the economic risks and returns from the change in the valuation of the underlying asset  wikipedia.org) |